Kannan Ponnalagu vs. The Superintendent Of GST And Central Excise

WP(MD)/24496/2024HC MadrasGSTCNR HCMD01108137202418 October 2024Bench: HONOURABLE MR JUSTICE MOHAMMED SHAFFIQ6 pages

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Held

The Court directed the revocation of the cancellation of GST registration, subject to the petitioner fulfilling certain conditions. These conditions include filing all pending returns, paying due tax, interest, and penalties, and adhering to specific rules regarding Input Tax Credit.

Facts

The petitioner's GST registration was cancelled for not filing statutory returns for six months. The petitioner filed a writ petition challenging this cancellation.

Key Issues

Whether the cancellation of GST registration for non-filing of returns is justified without providing an opportunity to rectify the default. The procedure for revoking such cancellation.

Sections Cited

Act, Rule

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Cause title — parties, addresses and appearances

W.P.(MD).No.24496 of 2024 BEFORE THE MADURAI BENCH OF MADRAS HIGH COURT DATED : 18.10.2024 CORAM THE HONOURABLE MR. JUSTICE MOHAMMED SHAFFIQ W.P.(MD).No.24496 of 2024 Kannan Ponnalagu, Proprietor of M/s.KL Hariharan and Co. ... Petitioner Vs. The Superintendent of GST and Central Excise, Aruppukottai Range, Madurai Division. ...Respondent Prayer : Writ Petition filed under Article 226 of the Constitution of India, praying this Court to issue a Writ of Certiorarified Mandamus, to call for the records on the file of the respondent in Reference No.ZA330923026651P dated 07.09.2023 and to quash the same as illegal, arbitrary and direct the respondents to revoke the cancellation of petitioner's GSTN registration No. 33CQXPP2968M1ZR, within such time as may be directed by this Court. For Petitioner : Mr.S.Karunakar For Respondent : Mr.R.Gowrishankar Senior Standing Counsel 1/6 https://www.mhc.tn.gov.in/judis W.P.(MD).No.24496 of 2024

The present Writ Petition is filed challenging the order of the cancellation of the registration of the petitioner on the premise that the statutory returns has not been filed for a continuous period of six months.

At the outs

The judgment continues below.

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